New factors when considering the suspension of tax payments during objections/appeals

Section 164 of the Tax Administration Act provides that an aggrieved taxpayer, who has lodged an objection or an appeal against an assessment or "decision" by SARS, has the power to request from a senior SARS official the suspension of the payment of tax or a portion thereof due under that assessment. Two additional factors that the senior SARS official must take into account when considering the request are now proposed:

• The senior official must take into consideration the merits of the taxpayer's basis for disputing the assessment. The strength of the disputed assessment must be evident from any document related to the assessment.
• The senior official must also take into regard the amount of tax involved and the risk of dissipation of assets held by the taxpayer concerned, during the period of suspension or other indications that might jeopardise the recovery of the amount.